Art. 154 ya Tax Code ndi ndemanga. Mzera 1, Article. 154 ya Tax Code

Art. 154 ya Tax Code imalongosola ndondomeko chifukwa anakhazikitsa maziko msonkho makonzedwe a misonkhano, malonda a katundu ndi ntchito yopanga. Mwachibadwa, mwapadera zapatsidwa kwa njira zosiyanasiyana mapangidwe ake, chikadzabadwa, chidzatchedwa anasankha kale mogwirizana ndi mawu a zogulitsa. Taganizirani mbali zina luso. 154 ya Tax Code ndi ndemanga.

mwachidule

Mu N. 1 tbsp. 154 ya Tax Code imafotokoza kuti m'munsi msonkho mu kukhazikitsa mankhwala, ntchito misonkhano, kupatulapo ngati tasonyeza chololedwa pa nkhaniyi kadzaganiziridwa pa mawonekedwe a phindu. Iwo masamu pamaziko a mitengo anapereka malinga ndi Art. 105,3. Izi amaganizira msonkho excise (kwa mankhwala gulu zogwirizana) ndipo palibe msonkho zidzawonjezedwa.

kulandira malipiro

Potchula za ndalama samalipira (kuphatikizapo pasadakhale) kwa katundu tsogolo (ntchito, makonzedwe a ntchito) Nawonso achichepere, malinga ndi chakudya cha Para 1., Art. 154 ya Tax Code, ndi kuchita masamu pa maziko a malipiro imeneyi, kuphatikizapo misonkho. Kuyambira lamulo limeneli pali kuchotserapo. Palibe chifukwa amatengedwa wa kupereka, tsankho kuphatikizapo analandira nkhani yoperekera adziwitse mankhwala:

1. Kosamugonjera misonkho.
2. Kutalika kwa mkombero kupanga yomwe ili miyezi zoposa zisanu ndi mtima wa m'munsi pa maofesi kutumiza / kufala pansi pa makonzedwe a ndime 13 167 nkhani ya Code.
3. Msonkho pa mlingo wa 0% pansi Art. 164 p. 1.

Base pa kutumiza kuwerenga malipiro analandira (pasadakhale malipiro), poyamba m'gulu mawerengedwe a, nkhani anatsimikiza ndi malamulo unakhazikitsidwa Para. 1 Mfundo yoyamba ankaona ponseponse.

P. 2 tbsp. 154 ya Tax Code

Pa kukhazikitsa tsintho (chofunika kuwombola) zoletsedwa kwaulere, kulanda umwini wa mortgagee ndi kulephera kukwaniritsa udindo, amene apezedwa ndi chikole, komanso mankhwala ndalama mu mtundu m'munsi limanenedwa ngati mtengo wa zinthu. Iwo masamu pa mitengo wokhazikitsidwa malamulo ofanana ndi zinafotokozedwa Article 105,3 popanda kulolerana wa msonkho ndipo akudikila msonkho excise (kwa mankhwala gulu zogwirizana). Pankhani ya ntchito ang'onoang'ono mwapatsidwa ku chikhalidwe bajeti, kapena phindu ofunika ogula payekha, m'munsi anatsimikiza mu mawonekedwe a mtengo wa katundu anagulitsa (utumiki, ntchito anachita). Iwo masamu zochokera mitengo enieni. Mlingo wa ang'onoang'ono amene anapereka ku bajeti mogwirizana ndi ntchito za kufunika boma ankalamulira gulu, kapena phindu ofunika kwa magulu ena a anthu ogula si kuziganizira pofuna kuona m'munsi.

ndalama chingatilimbikitse

The wogulitsa amapereka wogula pa ntchito umafunika wa yotsirizira ku zinthu zina pangano la chakudya, osati kuchepetsa ndalama katundu kuwasindikiza (anapereka, anapanga ntchito ndi ntchito) pa chiwerengero yoyenera. lamulo ili chili p. 2.1 Art. 154 ya Tax Code. ndalama chingatilimbikitse zingakhalepo, kuphatikizapo, chifukwa kupeza buku ena katundu (ntchito / ntchito). Kupatulapo kwa lamulo limeneli milandu komwe kuchepetsa ndalama kuchuluka kwa premiums anaika mu mgwirizano. Ndi N. 3 tbsp. 154 ya Tax Code, mu kukhazikitsa chuma chogwirika kutchulidwa pa phindu n'komwe analipira m'munsi msonkho anatsimikiza kuchuluka kwa kusiyana pakati pa mtengo wa katundu anagulitsa (anapereka malamulo a Article 105.3) ndi misonkho misonkho excise (kwa mankhwala gulu zogwirizana) ndi item yotsalira Ti pambuyo revaluations.

Sale ya ulimi

Pamene ndikukhazikitsa ndi / s mankhwala ndi-mankhwala anagula kwa mabungwe amene samapereka misonkho mogwirizana ndi makonzedwe a Para. 4, Art. 154 ya Tax Code, m'munsi ndi amatanthauziridwa kuti kusiyana mtengo unakhazikitsidwa mmene mulibe Article 105,3, kutenga nkhani ya malipiro kuvomerezedwa kuti bajeti, ndi mipherezero kupeza Article Stu. ulamuliro imeneyi imagwira ntchito wotuluka ndi zinthu m'gulu mndandanda ovomerezedwa ndi boma. Kupatulapo ndime 4 Art. 154 ya Tax Code ndi excisable mankhwala. M'munsi mwa kukhazikitsa ntchito kwa kupanga katundu ku Subcontracting (zopangira) waikidwa mu mawonekedwe a mtengo wa yobwezeretsanso, processing kapena kusintha zina. Pankhaniyi, sakuikamo misonkho excise olembedwa (gulu mankhwala zogwirizana). lamulo ili inakhazikitsa ndime yachisanu ya Art. 154 ya Tax Code. Pamene kugulitsa galimoto, anagula kwa anthu, sakuchita monga amakhoma misonkho, kukhazikitsa zambiri, m'munsi anatsimikiza mtima kusiyana mu mawonekedwe a mtengo tamutchula ndi malamulo a Article 105,3 ndipo akudikila malipiro mokakamizidwa ku bajeti ndipo mtengo wa kupeza galimoto. njirayi kumafuna p. 5.1 Art. 154 ya Tax Code.

Kulunjika wa wotuluka patsogolo

Pamene kugulitsa katundu pansi Mapangano zokhudza okwanira pa mapeto a nthawi zili pa mtengo ananenera, zida chuma amene zolowa mu msika bungwe si anachita, m'munsi anatsimikiza mu mawonekedwe a mtengo wa nyumba yoperekedwa kwa mu pangano. Pa nthawi yomweyo ayenera kukhala osachepera kuchuluka masamu malinga ndi mitengo, masamu malinga ndi malamulo a Article 105,3, akuchita tsiku kalendala yofanana ndi nthawi ya mawerengedwe, popanda kulolerana msonkho wa excise. njirayi amapereka ndime 6 Article. 154 ya Tax Code. Komanso anatsimikiza kuti kugulitsa amabweretsera kakatundu chipsyepsye. zida zimene ankagulitsa pa misika bungwe ndi kupereka kotunga ake, m'munsi uli woikidwa ndi mtengo umene akuyenera kugwiritsa ntchito mawu a zolinga zambiri, ovomerezedwa ndi Kusinthanitsa. mawerengedwe a ikuchitika pa kalendala chiwerengero lolingana nthawi mulibe Nkhani 167, popanda kulolerana msonkho wa excise. Pa malonda a kalembera amabweretsera Mapangano options ankagulitsa pa msika m'bungwe ndi kupereka yobereka, ndi patsinde pa kuchita masamu mu mawonekedwe a mtengo limene kukhazikitsa ayenera ikuchitika pansi pa mawu a zolinga zambiri. Pa nthawi yomweyo ayenera kukhala osachepera kuchuluka masamu pa mitengo anatsimikiza ndi malamulo a Article 105,3, amene ntchito pa deti limene chikugwirizana ndi nthawi mawerengedwe a 167 wabwinobwino, popanda kulolerana wa msonkho ndipo akudikila msonkho excise.

mawu owonjezera

Pamene kugulitsa malonda ku muli reusable, amene anapereka kwa mitengo ya kubweza, ndalama zimenezi sali m'gulu Nawonso achichepere. lamulo limeneli likukhudza milandu pamene phukusi ndi refundable implementor. Malinga mbali malonda, m'munsi anatsimikiza ndi chakudya cha Nkhani 155-162. Mu N. 10 St. 154 ya Tax Code ikuti kuti asinthe malangizo a kuwonjezeka mtengo (kupatulapo malipiro mokakamizidwa ku bajeti) ya mankhwala kutumizidwa, kuphatikizapo chifukwa kuwonjezeka tariff ndi (mtengo) kapena buku (kuchuluka) katundu, katundu ufulu anavomera m'nkhani samalipira mu mawerengedwe m'munsi kwa nyengo , limene formalized zolembedwa kutumikira monga maziko opereka counterparties ma invoice wopelekedwa kukonza pansi item 172 nkhani chakhumi.

anafotokoza

Mu Art. 154 ya Tax Code amakhazikitsa malamulo onse amene mawerengedwe wapangidwa a m'munsi msonkho kukhazikitsa ntchito, katundu, ntchito. Malinga ndi malamulo choyamba ndime, izo limanenedwa ngati mtengo wa zinthu, masamu pa mitengo wokhazikitsidwa malamulo a Article 105,3. Kumvetsa wochita ayenera loyamba la onse amatchula Article. 40 Code. Ngati mwa dongosolo la yapachiweniweni apongozi lamulo la zamalonda mu malamulo mtima mtengo amagwiritsa ntchito mfundo za ufulu wa mawu mgwirizano, lamulo limapereka mndandanda enieni amafuna kuti ayenera kutsatira izi. Monga muyezo kiyi mokomera phindu lokwanira ndendende wa chinthu pangano mtengo msika. Malinga ndi ndime yoyamba ya Article 40, kupatulapo ngati tasonyeza unakhazikitsidwa Tax Code zolinga za misonkho, kuchuluka mwachindunji maphwando kwa iwowo. Mpaka mwake imatsimikizirika, akukhulupirira kuti mtengo limafanana ndi phindu msika. Pansi inawo, malinga ndi Art. 40 (4), analandira ndalama popangidwa ndi mogwirizana a kapezedwe ndi kufunika mu kugulitsa katundu zofanana kapena ofanana zinthu mofanana zachuma.

Kugawana nzeru uphungu

Pa wotuluka wa mtundu uwu anati mu ndime yachiwiri Art. 154 ya Tax Code. Terms of wotuluka tsintho akufotokozera Article 567 la Civil Code. Mu N. 1 mfundo imeneyi n'chakuti kuti, malinga ndi kuwombola mgwirizano, ophunzira kupereka kwa wina ndi mzake zinthu analandira pobwezera. Mu Art. 567 anapeza kuti pangano, chakudya lolamulira kugulitsa, ngati sizikutsutsana ndi akamanena za iwowo ndi zofunikira za Dec. 31 wa Civil Code. Komanso, aliyense amaona kukhala wogulitsa wa chinthu, chimene iye afunika kutumiza, ndi wolandira wa mankhwala pa nthawi yomweyo kuti iye ayenera kuvomereza kuwombola.

ufulu kukhazikitsa

Malinga Article 39 ya Tax Code, ndi katundu wotuluka, misonkhano, ntchito idzagwiritsa kulanda katundu ufulu tsiku ndi malonda. Mu ndime yoyamba ya ulamuliro Komabe, mzera alipo. Mogwirizana ndi izi, kulanda umwini wa gratis anazindikira monga kukhazikitsa yekha milandu zolamulidzwazo potsata mwambo. Monga mmodzi wa malamulo apadera lolamulira Zikatere, Article 146 amalankhula. Mu subparagraph woyamba p. 1 ponseponse anakhazikitsa kuti kulanda umwini kwaulere akuti ndi kukhazikitsa. Malinga ndi malamulo a Civil Code, ntchito ya mtundu umenewu ayenera kukhala kunja ndi mgwirizano wa chopereka.

Kuzindikira ina

malamulo General chifukwa kukhazikitsa zambiri mu nkhani iyi anapereka kwa Gawo 334 wa Civil Code. Malinga mwakale, ndi ngongole ya udindo wotetezedwa ndi chikole, adzakhala ndi ufulu pa kusakhulupirika kwake wokongolayo kupeza okhutira ndi mtengo wa chinthu kunditumiza ku izo. Pa nthawi yomweyo, mbali n'kopindulitsa za zisudzo ena, kuti zofuna kuti munthu uyu, koma ayenera kukhala pambuyo osaphatikizidwamo zimene m'chilamulo. Malinga ndi nkhani 336 (para. 1) ya Civil Code, monga chikole mwina katundu aliyense. Kwa iye, mwa zina, monga katundu ufulu. Kuchotserapo ndi chogwirika chuma kuchotsedwa kufalitsidwa, zofunika zokhudza chizindikiro cha ngongole (alimony, chipukutamisozi kuwononga thanzi ndi zina zotero.), Komanso ufulu ena, ntchito yomwe sikuloledwa malamulo. Monga mortgagor akhoza kuchita mwachindunji kwa ngongole kapena gulu lachitatu chipani. Pankhaniyi, n'kutheka umwini ndi kasamalidwe zachuma. Malinga ndi makonzedwe a Art. 8 (ndime 2) Chilamulo Federal "Pa Malawi", alonjeza chuma chogwirika isanafike chilango chithandizo pa iwo alipire udindo ayenera kuganizira bwino chinsalu cha pledgee lapansi.

buku kuonetsetsa

About kanthu anauzidwa nkhaniyi. 337 wa Civil Code. Malinga mwakale, kupatulapo ngati tasonyeza unakhazikitsidwa mu mgwirizano, chitsimikizo operekedwa ndi chofunika pa mlingo umene panali mphindi wosangalala. Mmenemo, makamaka monga: chilango, chidwi, chipukutamisozi zomvetsa anakhumudwitsa chifukwa cha pochedwetsa, komanso ndalama phiri zinthu pa wokhutira ndi mtengo wa kwenikweni kusonkhanitsa. katundu Choncho kubweza udindo onse ndi zina ndalama za ngongole za. Chofunikira A amene amaonetsetsa katundu sangathe zogwirizana ndi kupeza ake mortgagee lapansi. Ichi ndi chifukwa chakuti mtengo wa katundu chogwirika zambiri osati mofanana ndi kukula kwa udindo wa. Ndizoonekeratu pamenepa kuti kulanda katundu alonjeza kuti umwini wa chofukizira adzatenge kuli zina zotsatira ndalama. Izo kumaonekera monga kusiyana pakati pa mtengo nkhope ya ngongole mudzalipidwa kudzera kugulitsa katundu ndi mtengo wa kupeza kapena mtengo mtengo popanda chuma msonkho. VAT, amene umamvera Kuchotsedwa ntchito, motero kuchepetsa zotsatira za kukwaniritsidwa kwa ina, amene kumaonekera accountancy wokongoza pa MF. 91.

Chofunikanso

M'nkhani 339 wa Civil Code amakhazikitsa mfundo yakuti pangano chikole ayenera mwachindunji nkhani ya mgwirizano ndi ziyenera ake, chofunikira, mawu ndi kukula kwa udindo, amene amaperekedwa ndi chuma anasamutsidwa. Komanso, bukuli ayenera fotokozerani za nkhaniyi, ndilo chofukizira pa chuma. Chikolecho pangano ndi kumafuna kulemba.